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  • Application for a continuing movement permission (export)

    How to complete the export continuing movement permission form.

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    When to use this form

    Use this form to apply for, or amend, a permission to export underbond excisable goods on a continuing basis.

    The permission will give you authority to move the goods to a place of export. Once you have this permission, you need to obtain authority to export from the Department of Home Affairs.


    Excisable (Australian-manufactured) goods include the following goods on which excise duty has not been paid:

    • alcohol or alcohol goods
    • fuel and petroleum goods.

    By alcohol or alcohol goods we mean goods such as:

    • beer
    • spirits
    • premixed drinks known as ready-to-drink (RTD) beverages
    • brewed beverages that are not beer
    • high strength spirit for non-beverage use, including denatured spirit.

    Does not include wine and other alcoholic beverages subject to wine equalisation tax.

    By fuel and petroleum goods, we mean goods such as:

    • crude oil and condensate
    • petroleum fuels – such as petrol, diesel
    • bio-fuels – such as biodiesel, ethanol
    • solvents – such as white spirits, mineral turpentine
    • lubricants – such as oils and greases
    • gaseous fuels – such as liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG).

    Underbond goods are goods on which excise duty has not been paid.

    About the form

    Complete the Application to move excisable goods – continuing movement permission (export) on a desktop or laptop computer (not on a mobile device such as a phone or tablet). You need to use Adobe ReaderExternal Link software to view it.

    Because this is an electronic form, you can type your answers straight into the boxes provided.

    Some questions will only be displayed if we need you to answer them. If you want to see all questions before filling in the form, use the Print form with all questions button to print a copy.

    Get the form

    Double-clicking the form won't open it. The form will not load on a mobile device, tablet or within a browser.

    To complete the form, follow these steps to save it to your desktop or laptop computer (with the latest version of Adobe Acrobat installed):

    • To download, right click on Application to move excisable goods – continuing movement permission (export) (NAT 12043, PDF 1.4MB)This link will download a file.
    • Select Save target as (or a similar option, depending on your browser) to save it to your computer.
    • To open your saved form, right click on the PDF file in the folder it was saved in, select Open with then select Adobe Acrobat Reader DC.
    • Enable Protected View and JavaScript if prompted before filling in the form – if they are not enabled, additional questions will not be populated and the form will be incomplete.
    • Once it's complete, save it using the Save form button at the end of the form.

    Note: Update your default app for PDF file types to Adobe Acrobat Reader DC to open all PDF files with Adobe Acrobat.

    Help completing the form

    These instructions will help you complete the application form.

    Type of application

    Question 1

    Indicate the specific type of goods you wish to move. You can tick more than one box if appropriate.

    Question 2

    Indicate whether the application is for a new permission or to amend an existing permission. If you are amending an existing permission, provide the permission number.

    Permission holder details

    Question 3

    Provide the following for the person, partnership or company the permission will be granted to:

    • legal name
    • Australian business number (ABN)
    • contact details
    • email address if they have authorised to correspond with us by email.

    We will only grant permission to move underbond goods to the owner of the goods or to an agent acting on behalf of the owner. It is a condition of approving the movement that ownership of the goods is not transferred during the movement.

    The permission holder is accountable for the goods from the time the goods are removed from the dispatching location until they are delivered to the place of export. Where any of those goods cannot be accounted for, they may become liable to an amount equivalent to the duty on those goods.

    You can act on behalf of the owner:

    • as a general agent appointed to act on behalf of the owner
    • as an authorised agent appointed in writing to act on behalf of the owner in relation to movements of underbond goods.

    If you are not the owner of the goods, you must attach one of the following:

    • a document signed and dated by the owner stating you can act as their agent
    • a letter from the owner authorising you to move the goods.

    The owner's authorisation should generally be dated within 12 months of the date of the application to move the goods.

    We cannot process your application if written evidence of authority to act on behalf of the owner is not attached.

    Contact details

    Question 4

    Provide the following for the person who is authorised to give more information about this application:

    • name
    • position held
    • contact details
    • email address if they have authorised to correspond with us by email.

    This could be yourself as the applicant, or another person you nominate.

    Details of the owner of the goods

    The owner is the person or entity who holds legal title to the goods.

    You must lodge separate applications for each owner.

    Question 5

    If the permission holder is not the owner of the goods, provide the following for the owner:

    • legal name
    • ABN
    • contact details
    • email address if they have authorised to correspond with us by email.

    You must have written authorisation from the owner before you can move the goods. If you cannot account for the goods under your control you will be liable for an amount equivalent to the excise duty payable on those goods.

    Movement schedule

    Provide the following for the excisable goods to be moved:

    • details of the premises where they will be moved from
    • the point of export where they will be moved to
    • the type of goods
    • the quantity of excisable goods to be moved per annum.

    We may ask you to provide additional information or lodge a financial security before we grant you permission to move the goods.


    You, or a person who is authorised to act on your behalf (an authorised contact), must complete the declaration. If the applicant is an entity, the declaration can only be completed by a primary contact or a person authorised by a primary contact.

    If you lodge this application through Online services for business, your electronic credential will be accepted as your electronic signature.

    Lodging your application

    Before you lodge your application form, make sure you have completed all the relevant sections.

    Keep a copy of your completed application for your records. Lodge the original through:

    • secure mail in Online services for business
    • mail to

    Australian Taxation Office
    PO Box 3514
    ALBURY  NSW   2640

    Lodge through Online services for business

    Lodging through Online services for business is more secure and will be processed faster than lodging by mail.

    Follow these steps to lodge through secure mail in Online services for business:

    1. Fill in the application form.
    2. Save the completed form as a PDF to your computer.
    3. Log into Online services for business.
    4. Select Communication then Secure mail.
    5. Create a New message.
    6. Select View more topics from the Topic list.
    7. Select Excise from the Other topics list.
    8. Select Permission – Movement and periodic settlement from the Subject list.
    9. Attach the application form.
    10. Provide your contact details and complete the declaration.
    11. Select Send.

    You'll receive a receipt number once you've lodged your application.

    Tracking your application progress

    You can track the progress of your application in Online services for business.

    Select Your dealings from the Communications menu.

    Service standards

    You can expect a decision on your application within 28 days of us receiving all the necessary information.

    If your application is incomplete, we will contact you for more information. If the information we need isn't provided after a reasonable period, we'll ask you to reapply when you can provide it.

    Contact us

    If you need more information, you can contact us or see:

    Last modified: 22 May 2023QC 17839